medium · Certified Financial Planner Risk Management

In 2026, the Moreau family's combined estate is valued at 32,000,000.

After the death of the first spouse, what is the Basic Exclusion Amount (BEA) available to shelter the estate from federal transfer taxes?

  1. 15,000,000
  2. 7,000,000
  3. 30,000,000
  4. 13,610,000

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